Taxation of non-government pensions and annuities limited to the recipient's state of residence under the treaty. Pensions and annuities other than government pensions, when paid to a resident of one Contracting State from sources in the other Contracting State, may be taxed only in the recipient's state of residence; pension means periodic payment for past services or compensation for service-related injuries, and annuity means a stated periodic payment made in return for adequate and full consideration.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Taxation of non-government pensions and annuities limited to the recipient's state of residence under the treaty.
Pensions and annuities other than government pensions, when paid to a resident of one Contracting State from sources in the other Contracting State, may be taxed only in the recipient's state of residence; pension means periodic payment for past services or compensation for service-related injuries, and annuity means a stated periodic payment made in return for adequate and full consideration.
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